XML 77 R56.htm IDEA: XBRL DOCUMENT v3.22.1

Accounts receivable (Tables)

12 Months Ended

Dec. 31, 2021

Text block [abstract]

Summary of Accounts and notes receivable

		December 31, 2020				December 31, 2021
		NT$000				NT$000
Accounts receivable			5,365,776				6,346,156
Less: Loss allowance			(1,620	)			(1,910	)
			5,364,156				6,344,246

Aging of Accounts Receivable which are Past Due but not Impaired

		December 31, 2020				December 31, 2021
		NT$000				NT$000
Current			5,272,208				6,327,791
Within 1 month			93,568				18,365
			5,365,776				6,346,156

X

- Definition

Analysis of financial assets that are individually determined to be impaired, including the factors that the entity considered when determining that they are impaired. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2021-01-01
-Paragraph 37
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_37_b&doctype=Standard&book=b
-URIDate 2021-03-24

+ Details

Name:	ifrs-full_AnalysisOfFinancialAssetsThatAreIndividuallyDeterminedToBeImpaired
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of detailed information of trade and other receivables.

+ References

No definition available.

+ Details

Name:	imos_DisclosureOfDetailedInformationOfTradeAndOtherReceivablesExplanatoryTextBlock
Namespace Prefix:	imos_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Text block [abstract]

+ References

No definition available.

+ Details

Name:	imos_TextBlockAbstract
Namespace Prefix:	imos_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration